Ministry of Finance: For nine months of 2025, General Fund of local budgets received UAH 374.1 bn

Over the nine months of 2025, the sum worth UAH 374.1 bn was directed to the general fund of local budgets, which is by UAH 50.3 billion more than in nine months of 2024.

The main revenues of the General Fund of local budgets (excluding inter-budget transfers) for nine months of 2025 were: 

- UAH 214.1 billion – personal income tax (PIT); 

- UAH 55.9 billion – single tax; 

- UAH 33.6 billion – land payment; 

- UAH 26.7 billion – excise tax; 

- UAH 18.1 billion – corporate income tax of the private sector; 

- UAH 9.5 billion – real estate tax. 

The highest growth in General Fund revenues of local budgets from January to September 2024 was recorded in the following regions: Kyiv (+23.8%), Ivano-Frankivsk (+22.4%), Lviv (+21.5%), Volyn (+21.2%), and Zakarpattia (+21.2%). 

The increase in revenues in the aforementioned areas is associated, in particular, with the relocation of mostly internally displaced persons and businesses from territories where hostilities are ongoing or have taken place, or from territories that were or remain temporarily occupied by the russian federation. 

Accordingly, the lowest revenue indicators were found in regions where active hostilities are taking place or whose territories were or remain temporarily occupied by the russian federation, namely in Donetsk, Luhansk, Kherson, Kharkiv, and Zaporizhzhia regions. 

Thanks to the rapid adaptation to the wartime conditions by enterprises, state authorities, and local self-government bodies, over nine months of 2025, it was possible to ensure an increase in the revenues of the general fund of local budgets by 15.5% compared to the same period of 2024. 

With these resources, local self-government bodies continue to have the opportunity to finance priority needs at the local level.